oa De Rebus - Capital gains tax: Practical planning problems - and possible solutions
|Article Title||Capital gains tax: Practical planning problems - and possible solutions|
|© Publisher:||Law Society of South Africa|
|Affiliations||1 Tax consultant, Cape Town|
|Publication Date||Oct 2002|
|Keyword(s)||Beneficiary of a trust, Bequeathing a loan account, Debtor heir, Estate duty, Inter vivos trusts and Primary abatement|
In this issue, the author looks at some capital gains tax (CGT) issues in respect of estate planning that have arisen in practice, planning problems and possible solutions.
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